Indiana Code — Title 6 (Taxation)
IC 6-9-42-2
Adoption of ordinance imposing the tax; application of tax
Sec. 2. (a) Except as provided in subsection (b), after June 30 of a year but before January
1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a complex.
(b) The admissions tax does not apply to the following:
# (1)
An event sponsored by an educational institution or an association representing an educational institution.
# (2)
An event sponsored by a religious organization.
# (3)
An event sponsored by a political organization.
# (4)
An event for which tickets are sold on a per vehicle or similar basis and not on a per person basis.
(c) If the fiscal body adopts an ordinance under subsection (a), the admissions tax applies to an event ticket purchased after:
(1) December 31 of the calendar year in which the ordinance is adopted; or
(2) a later date that is set forth in the ordinance.
(d) The tax terminates and may not be collected for events that occur after the city has satisfied any outstanding obligations described in section 7(d)(3) of this chapter.
As added by P.L.182-2009(ss), SEC.262.
Amendment history
As added by P.L.182-2009(ss), SEC.262.
Source: view the official text
Nearby sections (25 sections)
- 6-9-41-8 · Collection of tax; returns
- 6-9-41-9 · Payment of tax to county treasurer
- 6-9-41-10 · State distribution to county treasurer
- 6-9-41-11 · County food and beverage tax receipts fund
- 6-9-41-12 · Bloomington food and beverage tax receipts fund
- 6-9-41-13 · Allocation of food and beverage taxes between county and…
- 6-9-41-14 · County food and beverage tax receipts fund; requirement to
- 6-9-41-15 · City food and beverage tax receipts fund; requirement to
- 6-9-41-15.5 · Failure to spend money from the fund as required;…
- 6-9-41-16 · Advisory commission
- 6-9-41-17 · Expiration of tax
- 6-9-42-1 · "Complex"
- 6-9-42-2 · Adoption of ordinance imposing the tax; application of tax
- 6-9-42-3 · "Paid admission"; tax rate
- 6-9-42-4 · Certification of ordinance imposing the tax to the city…
- 6-9-42-5 · Liability for tax
- 6-9-42-6 · Remitting of tax
- 6-9-42-7 · City admissions tax fund; use of money in the fund
- 6-9-42-8 · Additional uses of tax revenue; bonds; leases
- 6-9-42-9 · State board of accounts audit
- 6-9-42-10 · Covenant
- 6-9-43-1 · Applicability
- 6-9-43-2 · Applicable definitions
- 6-9-43-3 · Imposition of tax by ordinance
- 6-9-43-4 · Taxable transactions